 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 962 pages
...associations, joint-stock companies, and insurance companies. » • • • • "(6) Fiduciary. — The term 'fiduciary' means a guardian, trustee, executor,...acting in any fiduciary capacity for any person." • • • • • [26 TJ.SC 1952 ed., Sec. 3797.] ^ 14!) C. Cls. Opin<on of the Court 263 ; Mauldin... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...of the property of an individual), and section 3797 (a) (6) 7 defines the term "fiduciary" to mean a guardian, trustee, executor, administrator, receiver,...any person acting in any fiduciary capacity for any purpose." In Helvering v. Butterworth, 290 US 365, 369 (1933), the Supreme Court stated that The evident... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 758 pages
...that when used in this title * * * the term ' fiduciary ' means a guardian, trustee, executor * * * or any person acting in any fiduciary capacity for any person, trust or estate." For the reasons stated herein the court must hold that the return in this case, and the collection... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...section 200 of both the Acts of Internal Revenue of 1918 and 1921 (Сотр. St. § 6336y8a) as follows: "The term 'fiduciary' means a guardian, trustee, executor,...fiduciary capacity for any person, 'trust or estate." [1] The order of the District Court directed that the dividends, declared and payable in 1919 and 1920,... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...provisions of th:s article which apply to taxpayers. FIDUCIARY DEFINED. — LAW. Section 350 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust or estate.... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...person required to deduct and withhold any tax under the provisions of section 221 or section 237; The term "fiduciary" means a guardian, trustee, executor,...capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be ascribed primarily to the... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...the profits, losses or other information which the Commissioner may 66 See Chapter 34 on Returns. 67 The term "fiduciary" means a guardian, trustee, executor,...capacity for any person, trust or estate. The term "person" includes individuals, partnerships and corporations. The term "corporation" includes associations,... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...during the calendar year 1918; The term "fiduciary" means a guardian, trustee, executor, adminil trator, receiver, conservator, or any person acting in any...term "withholding agent" means any person required to deduc and withhold any tax under the provisions of section 221 or section 237; Personal The. term "Personal... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918 ; 17. The term "fiduciary" means a guardian, trustee, executor,...fiduciary capacity for any person, trust or estate; 18. The term "withholding agent" means any person required to deduct and withhold any tax under the... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee, executor, administrator,...fiduciary capacity for any person, trust or estate. "Withholding Agent" means any person required to deduct and withhold any tax. "Personal Service Corporation"... | |
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fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the... 
